https://www.taxtmi.com/caselaws?id=329487 The tribunal set aside the lower authorities' decision confirming duty demand and imposing penalties on the appellant, engaged in manufacturing LPG cylinders, for alleged clandestine removal of waste. The appellant successfully argued that the cleared scrap was not excisable waste but packing material scrap, supported by their consistent payment of duty on dutiable waste. Lack of evidence on the clandestine removal and unchallenged assertion of proper duty payment favored the appellant, leading to the tribunal allowing the appeals and providing any consequential relief. en-us Tue, 03 May 2016 00:00:00 +0530 Tue, 15 Nov 2016 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329487 The tribunal set aside the lower authorities' decision confirming duty demand and imposing penalties on the appellant, engaged in manufacturing LPG cylinders, for alleged clandestine removal of waste. The appellant successfully argued that the cleared scrap was not excisable waste but packing material scrap, supported by their consistent payment of duty on dutiable waste. Lack of evidence on the clandestine removal and unchallenged assertion of proper duty payment favored the appellant, leading to the tribunal allowing the appeals and providing any consequential relief. Case-Laws Central Excise Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329487